Asker · 2020年10月24日
问题如下：
Which of the following is not a constraint on the financial statements according to the Conceptual Framework?
选项：
A.Understandability.
Benefit versus cost.
Balancing of qualitative characteristics.
解释：
A is correct. Understandability is an enhancing qualitative characteristic of financial information—not a constraint.
另外，A 选项，不是也在 这个框架里么？为啥就not a constraint了呢？
NO.PZ2018062011000010 问题如下 Whiof the following is not a constraint on the financistatements accorng to the ConceptuFramework? A.Unrstanbility. B.Benefit versus cost. C.Balancing of qualitative characteristics. A is correct. Unrstanbility is enhancing qualitative characteristic of financiinformation—not a constraint. 这具体是什么意思？
问下助教写的这句话什么意思？这个跟 C 有啥关系啊？ C 问的是Balancing of qualitative characteristics.，但是助教说这个是 faithful 和 timeliness？
Benefit versus cost. Balancing of qualitative characteristics. A is correct. Unrstanbility is enhancing qualitative characteristic of financiinformation—not a constraint. 老师 这constrant 在讲义哪一页，没看到这知识点，基本和加强总共6项，这constraint又是何方神圣
助教老师能下reporting elements 的constraint是什么意思吗， 老师在课上点睛带过，但我还是没能对constraint的意思理解通透，麻烦啦
